BT-31
EN 16931 business term for the seller's VAT number.
Definition
BT-31 belongs to the EN 16931 semantic data model and holds the seller's VAT number, prefixed with the ISO 3166-1 country code. It is distinct from BT-32 (Seller tax registration identifier, a different fiscal registration) and from BT-48 (Buyer VAT identifier). In UBL it maps to cac:PartyTaxScheme/cbc:CompanyID with TaxScheme “VAT”.
Origin
Defined in standard EN 16931-1 (Semantic data model of the core elements of an electronic invoice), published by CEN/TC 434 under Directive 2014/55/EU.
Example in context
UBL: <cac:PartyTaxScheme><cbc:CompanyID>FR12345678901</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>